The Commitment to Equity Tool for Promo3ng Jus3ce in Government Budgets

Transcription

1 The Commitment to Equity Tool for Promo3ng Jus3ce in Government Budgets Nora Lus3g Samuel Z. Stone Professor and Director of CEQ Ins3tute Tulane University Nonresident Senior Fellow CGD and IAD Reframing Public Finance Promo3ng jus3ce, democracy and human rights in government budgets Interna3onal Budget Partnership Washington, DC (virtual) 12/13 December 2017

2 CEQ Ins3tute: Brief Descrip3on Mission: The CEQ InsBtute works to reduce inequality and poverty through comprehensive and rigorous tax and benefit incidence analysis, and acbve engagement with the policy community Objec3ve: To measure the impact of fiscal policy on inequality and poverty across the world using a comparable framework Workstreams: Research-based policy tools Data Center Advisory and training services Bridges to policy Ø Grant from Bill & Melinda Gates FoundaBon US4.9 million for 5 years ( ) 2

3 CEQ Ins3tute: Brief Descrip3on TEAM Nora Lus)g, Director Ludovico Feoli, Director of Policy Area Core Team (in alphabebcal order): Maynor Cabrera, Director of Data Center and Associate Director for La7n America & the Caribbean Samantha Greenspun, Director Administra7on, Grants and Project Management Sean Higgins, Co-Director of CEQ Data Center on Fiscal Redistribu7on and SoGware Development Jon Jellema, Director of Projects, Advisory Services and Training Carlos Mar7n-del-Campo, Director of Communica7ons Israel Mar7nez, Coordinator of CEQ Masterdata Itzel Mar7nez, Administra7ve Assistant Sandra Mar7nez, Co-Director of CEQ Data Center on Fiscal Redistribu7on and SoGware Development Estuardo Moran, Associate Director for La7n America & the Caribbean Stephen Younger, Associate Director for Africa, Asia and Europe Research Associates (resident): Jim Alm, Rodrigo Aranda, Stefano Barbieri, Koray Caglayan, Enrique de la Rosa, Ali Enami, Siyu Quan Research Assistants: Marc Brooks, Cris7na Carrera, Michael Ossorguine, Xavi Recchi 3

4 CEQ Ins3tute: Brief Descrip3on Working on close to 40 countries; covers around two thirds of the world populabon Results available for 31 => Data Center Nonresident Research Associates and over 100 collaborators CollaboraBve efforts and partnerships with mulbple organizabons: ADB, AfDB, CAF, IDB, IMF, ICEFI, OECD, Oxfam, Paris School of Economics, UNDP, UNICEF, World Bank UBlized by governments Working Paper series and numerous scholarly publicabons 4

5 hsp:// Red: completed Orange: in progress 5

6 CEQ Assessment: Tools CEQ Handbook LusBg, Nora, editor Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty. Brookings InsBtuBon Press and CEQ InsBtute, Tulane University. Advance online version available at: hgp:// o CEQ Methodology, Implementa3on and Applica3ons o CEQ Master Workbook: Excel spreadsheet to present background informabon, assumpbons and results o CEQ Checking Protocol o CEQ Stata Package 6

7 CEQ Assessment How much income redistribubon and poverty reducbon is being accomplished through fiscal policy? How equalizing and pro-poor are specific taxes and government spending? How effecbve are taxes and government spending in reducing inequality and poverty? What is the impact of fiscal reforms that change the size and/or progressivity of a parbcular tax or benefit? 7

8 CEQ Assessment: Income Concepts MARKET INCOME PLUS DIRECT TRANSFERS MINUS DIRECT TAXES DISPOSABLE INCOME PLUS INDIRECT SUBSIDIES MINUS INDIRECT TAXES CONSUMABLE INCOME PLUS MONETIZED VALUE OF PUBLIC SERVICES: EDUCATION & HEALTH FINAL INCOME 8

9 Composi3on of Total Government Revenues as a Share of GDP (circa 2010) 40% 35% 30% 25% 20% 15% 10% 5% (ranked by total government revenue/gdp; GNI right hand scale) 25,000 20,000 15,000 10,000 5,000 0% Uganda (2013) Guatemala (2011) Dominican Republic (2013) Average Brazil (2009) Russia (2010) ArgenBna (2012) Bolivia (2009) South Africa (2010) Uruguay (2009) Venezuela (2013) Georgia (2013) Iran (2011) Ecuador (2011) Jordan (2010) Tanzania (2011) Peru (2009) Armenia (2011) Costa Rica (2010) Tunisia (2010) Nicaragua (2009) Mexico (2010) Chile (2013) Ghana (2013) El Salvador (2011) Paraguay (2014) Ethiopia (2011) Indonesia (2012) Colombia (2010) Sri Lanka (2010) Honduras (2011) Direct taxes Indirect taxes Other taxes Social security contribubons Other revenues GNI per capita (2011 PPP) 0 Source: LusBg (2018) 9

10 Primary and Social Spending as a Share of GDP (circa 2010) (ranked by primary spending / GDP; GNI right hand scale) 45% 25,000 40% 35% 20,000 30% 25% 15,000 20% 15% 10,000 10% 5% 5,000 0% 0 Average ArgenBna (2012) Brazil (2009) Russia (2010) Bolivia (2009) South Africa (2010) Venezuela (2013) Jordan (2010) Georgia (2013) Uruguay (2009) Iran (2011) Armenia (2011) Costa Rica (2010) Tanzania (2011) Peru (2009) Nicaragua (2009) Mexico (2010) Tunisia (2010) Ghana (2013) Ecuador (2011) Chile (2013) Honduras (2011) El Salvador (2011) Paraguay (2014) Sri Lanka (2010) Ethiopia (2011) Colombia (2010) Indonesia (2012) Dominican Republic (2013) Guatemala (2011) Uganda (2013) Total social spending Contributory pensions GNI per capita (2011 PPP) Source: LusBg (2018) 10

11 Composi3on of Social Spending as a Share of GDP (circa 2010) 30% (ranked by social spending plus contributory pensions / GDP; GNI right hand scale) 25,000 25% 20% 15% 10% 5% 20,000 15,000 10,000 5,000 0% 0 OECD (2011) Average ArgenBna (2012) Brazil (2009) Russia (2010) Uruguay (2009) Costa Rica (2010) South Africa (2010) Bolivia (2009) Tunisia (2010) Venezuela (2013) Chile (2013) Colombia (2010) Iran (2011) Jordan (2010) Mexico (2010) Georgia (2013) Armenia (2011) El Salvador (2011) Honduras (2011) Nicaragua (2009) Peru (2009) Ecuador (2011) Paraguay (2014) Dominican Republic (2013) Ghana (2013) Tanzania (2011) Ethiopia (2011) Guatemala (2011) Sri Lanka (2010) Indonesia (2012) Uganda (2013) Direct transfers EducaBon Health Other social spending Contributory pensions GNI per capita (2011 PPP) Source: LusBg (2018) 11

12 Inequality

13 The image part with relationship ID rid2 was not found in the file. Fiscal Policy and Inequality (Redistribu*ve Effect: Change in Gini from market income plus pensions to disposable income, circa 2010) (ranked by redistribubve effect (lem hand scale); Gini coefficients right hand scale) RedistribuBve effect-market income to disposable Indonesia (2012) Sri Lanka (2010) Honduras (2011) Colombia (2010) Guatemala (2011) Paraguay (2014) Bolivia (2009) Peru (2009) Dominican Republic (2013) Jordan (2010) Venezuela (2013) Ghana (2013) Uganda (2013) Nicaragua (2009) El Salvador (2011) Ethiopia (2011) Costa Rica (2010) Ecuador (2011) Mexico (2010) Tanzania (2011) Chile (2013) Armenia (2011) Russia (2010) Brazil (2009) Tunisia (2010) Uruguay (2009) Iran (2011) ArgenBna (2012) South Africa (2010) Georgia (2013) Average United States (2011) EU-28 (2011) Contributory pensions as deferred income Gini market income plus pensions Source: LusBg (2018) 13

14 The image part with relationship ID rid3 was not found in the file. Fiscal Policy and Inequality (Redistribu*ve Effect: Change in Gini from market income plus pensions and market income to final income, circa 2010) (ranked by redistribubve effect (lem hand scale); Gini coefficients right hand scale) RedistribuBve effect-market income to final Ethiopia (2011) Jordan (2010) Guatemala (2011) Indonesia (2012) Honduras (2011) Sri Lanka (2010) Uganda (2013) Ghana (2013) Peru (2009) El Salvador (2011) Armenia (2011) Nicaragua (2009) Paraguay (2014) Tanzania (2011) Dominican Republic (2013) Bolivia (2009) Venezuela (2013) Russia (2010) Colombia (2010) Ecuador (2011) Chile (2013) Tunisia (2010) Mexico (2010) Iran (2011) Uruguay (2009) Costa Rica (2010) Brazil (2009) Georgia (2013) South Africa (2010) ArgenBna (2012) Average Contributory pensions as deferred income Gini market income plus pensions 0.00 Source: LusBg (2018) 14

15 Poverty

16 Fiscal Policy and Poverty Reduc3on Poverty line 1.25 dollars 2005 PPP/day; in % and for the scenario of contributory pensions as deferred income (ranked by poverty reducbon in %; poverty line 1.25 dollars 2005PPP/day) 10% 17.8% 2.6% 1.7% 0.7% 12.0% 1.7% 2.4% -10% -30% -50% -70% -90% -110% Nicaragua (2009) -0.2% -1.3% -1.8% -3.3% -8.3% Tanzania (2011) Uganda (2013) Ghana (2013) Ethiopia (2011) Guatemala (2011) -10.3% -8.8% -2.3% -14.1% -11.5% -14.1% -7.5% -12.7% -16.1% -16.5% -18.5% -18.0% -15.7% -24.6% -22.7% -24.9% -29.0% -35.0% -31.8% -33.9% -36.0% -34.6% -37.8% -36.2% -44.9% -45.5% -46.0% -46.7% -42.7% -46.7% -50.6% -53.8% -54.1% -56.4% Indonesia (2012) Honduras (2011) Bolivia (2009) Sri Lanka (2010) Dominican Republic (2013) Colombia (2010) Armenia (2011) Market income plus pensions to disposable income Source: LusBg (2018) Venezuela (2013) El Salvador (2011) Mexico (2010) Tunisia (2010) Russia (2010) Costa Rica (2010) Ecuador (2011) Paraguay (2014) Brazil (2009) South Africa (2010) -54.2% -29.7% -35.4% -69.6% -66.2% -65.4% -69.8% -76.4% -70.7% -78.7% -82.6% -90.5% -92.5% -97.0% Jordan (2010) Chile (2013) Georgia (2013) ArgenBna (2012) Iran (2011) Market income plus pensions to consumable income Uruguay (2009) Average 16

17 Net Payers and Net Receivers (by Income Groups; in dollars 2005 PPP/ day) Contributory pensions as deferred income Net receivers Net payers Iran (2011) Indonesia (2012) Paraguay (2014) Jordan (2010) Ecuador (2011) Brazil (2009) Venezuela (2013) Uruguay (2009) Tunisia (2010) South Africa (2010) Russia (2010) Mexico (2010) Georgia (2013) Costa Rica (2010) Colombia (2010) Chile (2013) ArgenBna (2012) Sri Lanka (2010) Peru (2009) El Salvador (2011) Dominican Republic (2013) Honduras (2011) Bolivia (2009) Guatemala (2011) Ethiopia (2011) Armenia (2011) Uganda (2013) Tanzania (2011) Nicaragua (2009) Ghana (2013) Source: LusBg (2018) y< <=y< <=y<4 4<=y<10 10<=y<50 y>=50 17

18 How pro-poor is spending on educa3on and health

19 Main Results EducaBon spending on primary and secondary schooling per person tends to decline with income ( pro-poor ) or be the same across the income distribubon Ø Are middle-classes opbng out in middle and high income countries? TerBary educabon spending is not pro-poor but it is equalizing except for Ethiopia, Ghana, Guatemala, Indonesia, Tanzania, and Uganda, where it is unequalizing Source: LusBg (2018) 19

20 Main Results Health spending per person Ø Absolute transfer declines with income (equalizing and pro-poor) in 9 of 28 countries for which there was data Ø Is the same across the income distribubon (neutral in absolute terms) in 12 of 28 countries Ø Transfer as share of market income declines with income (equalizing but not pro-poor) in El Salvador, Ethiopia, Guatemala, Indonesia, Jordan, Peru and Tanzania Source: LusBg (2018) 20

21 In Conclusion Fiscal systems are always equalizing but can omen reduce the purchasing power of the poor Ø Warning: unintended consequence of the domesbc resource mobilizabon agenda can be making the poor worse off Spending on educabon and health is omen pro-poor and almost universally equalizing Ø Warning: is this favorable result because middle-classes and the rich are opbng out? 21

22 Advantages and Challenges Advantages Evidence-based approach on who bears the burden of taxes and who receives the benefits (government budget) Govs. Of Indonesia and Paraguay use tool as part of annual budget Evidence-based approach on who would be negabvely affected/benefited by tax and spending reforms CEQ working with IMF to assess impact of increasing VAT/ reducing subsidies, and how best to compensate the poor Challenges InformaBon and skill-intensive exercises

23 Thank you! 23

24 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 1. Argen3na ( ; I): Rossignolo, Dario Taxes, Expenditures, Poverty, and Income DistribuBon in ArgenBna. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Rossignolo, Dario CEQ Master Workbook: ArgenBna. Version: May 19, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 2. Armenia (2011; I): Younger, Stephen D. and Artsvi Khachatryan Fiscal Incidence in Armenia. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Low- and Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Younger, Stephen D. and Artsvi Khachatryan CEQ Master Workbook: Armenia. Version: May 31, 2014." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 3. Bolivia (2009; I): Paz Arauco, Veronica, George Gray-Molina, Wilson Jimenez and Ernesto Yañez. 2014a. Explaining Low RedistribuBve Impact in Bolivia." In The Redistribu7ve Impact of Taxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino and John Scog, Special Issue, Public Finance Review 42, no 3, pp DOI: / Paz Arauco, Veronica, George Gray-Molina, Wilson Jimenez and Ernesto Yañez. 2014b. CEQ Master Workbook: Bolivia. Version: September 22, 2014." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 4. Brazil ( ; I): H i g g i n s, S e a n a n d C l a u d i n e y P e r e i r a The Effects of Brazil s TaxaBon and Social Spending on the DistribuBon of Household Income." In The Redistribu7ve Impact of Taxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino and John Scog, Special Issue, Public Finance Review 42, 3, pp DOI: / Higgins, Sean and Claudiney Pereira CEQ Master Workbook: Brazil. Version: April 19, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 5. Chile (2013, I): MarBnez- Aguilar, Sandra, Alan Fuchs, Eduardo OrBz-Juarez and Giselle del Carmen The Impact of Fiscal Policy on Inequality and Poverty in Chile. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) MarBnez-Aguilar, Sandra and Eduardo OrBz-Juarez CEQ Master Workbook: Chile. Version: October 7, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 6. Colombia (2010, I): Melendez, Marcela and ValenBna MarBnez CEQ Master Workbook: Colombia. Version: December 24 17, 2015." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and Inter-American Development Bank)

25 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 7. Costa Rica (2010; I): S a u m a, P a b l o a n d J u a n D i e g o T r e j o s a. Gasto publico social, impuestos, redistribucion del ingreso y pobreza en Costa Rica. CEQ Working Paper 18 (Center for Inter- American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue), January Sauma, Pablo and Juan D. Trejos. 2014b. CEQ Master Workbook: Costa Rica. Version: February 2014." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 8. Dominican Republic ( , I): Aristy-Escuder, Jaime, Maynor Cabrera, Blanca Moreno-Dodson and Miguel E. Sanchez-MarBn Fiscal Policy and RedistribuBon in the Dominican Republic. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Aristy-Escuder, Jaime, Maynor Cabrera, Blanca Moreno-Dodson and Miguel Sanchez-MarBn CEQ Master Workbook: Dominican Republic. Version: August 4, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 9. Ecuador ( , I): Llerena Pinto, Freddy Paul, Maria Cristhina Llerena Pinto, Roberto Carlos Saa Daza and Maria Andrea Llerena Pinto Social Spending, Taxes and Income RedistribuBon in Ecuador. CEQ Working Paper 28 (Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue), February Llerena Pinto, Freddy Paul, Maria Cristhina Llerena Pinto, Roberto Carlos Saa Daza and Maria Andrea Llerena Pinto CEQ Master Workbook: Ecuador. Version: January 5, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 10. El Salvador (2011; I): Beneke, Margarita, Nora LusBg and Jose Andres Oliva The Impact of Taxes and Social Spending on Inequality and Poverty in El Salvador. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Beneke, Margarita, Nora LusBg and Jose Andres Oliva CEQ Master Workbook: El Salvador. Version: June 26, 2014." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and Inter-American Development Bank) 11. Ethiopia (2011; C): Hill, Ruth, Gabriela Inchauste, Nora LusBg, Eyasu Tsehaye and Tassew Woldehanna Fiscal Incidence Analysis for Ethiopia. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Low- and Middle- Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Hill, Ruth, Eyasu Tsehaye and Tassew Woldehanna CEQ Master Workbook: Ethiopia. Version: September 28, 2014." 25 CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank)

26 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 12. European Union (2011, I): EUROMOD stabsbcs on DistribuBon and DecomposiBon of Disposable Income, accessed at hgp:// using EUROMOD version no. G Georgia (2013; I): Cancho, Cesar and Elena Bondarenko The DistribuBonal Impact of Fiscal Policy in Georgia." In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Low- and Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Cancho, Cesar and Elena Bondarenko CEQ Master Workbook: Georgia. Version: December 31, 2015." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 14. Ghana ( ; C): Younger, Stephen, Eric Osei-Assibey and Felix Oppong Fiscal Incidence in Ghana. Review of Development Economics. Published electronically January 11, DOI: /rode Younger, Stephen, Eric Osei-Assibey, and Felix Oppong CEQ Master Workbook: Ghana, Version: February 10, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 15. Guatemala (2011; I): Icefi. 2017a. Incidencia de la polibca fiscal en la desigualdad y la pobreza en Guatemala." CEQ Working Paper 50 (CEQ InsBtute, Tulane University, IFAD and InsBtuto Centroamericano de Estudios Fiscales), May Cabrera, Maynor and Hilcias E. Moran. 2015a. CEQ Master Workbook: Guatemala. Version: May 6, 2015." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University, InsBtuto Centroamericano de Estudios Fiscales (ICEFI) and InternaBonal Fund for Agricultural Development (IFAD)) 16. Honduras (2011; I): Icefi. 2017b. Incidencia de la polibca fiscal en la desigualdad y la pobreza en Honduras." CEQ Working Paper 51 (CEQ InsBtute, Tulane University, IFAD and InsBtuto Centroamericano de Estudios Fiscales), April Castaneda, Ricardo and Ilya Espino CEQ Master Workbook: Honduras. Version: August 18, 2015." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University, InsBtuto Centroamericano de Estudios Fiscales and InternaBonal Fund for Agricultural Development) 17. Indonesia (2012; C): Jellema, Jon, Maghew Wai-Poi, and Rythia Ayar The DistribuBonal Impact of Fiscal Policy in Indonesia. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Lowand Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Ayar, Rythia, Jon Jellema, and Maghew Wai-Poi CEQ Master Workbook: Indonesia. Version: February 26, 2015." CEQ 26 Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank)

27 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 18. Iran ( ; C & I): Enami, A l i, N o r a LusBg a n d Alireza Taqdiri Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and EffecBveness of Taxes and Transfers." CEQ Working Paper 48 (CEQ InsBtute, Tulane University and the Economic Research Forum), September Enami, Ali, Nora LusBg and Alireza Taqdiri. 2017b. CEQ Master Workbook: Iran. Version: May 5, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and Economic Research Forum) 19. Jordan ( ; C): Alam, Shamma A., Gabriela Inchauste and Umar Serajuddin The DistribuBonal Impact of Fiscal Policy in Jordan. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Lowand Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Abdel-Halim, Morad, Shamma A. Alam, Yusuf Mansur, Umar Serajuddin and Paolo Verme CEQ Master Workbook: Jordan. Version: March 8, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 20. Mexico (2010; C & I): Scog, John RedistribuBve Impact and Efficiency of Mexico s Fiscal System." In The Redistribu7ve Impact of Taxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino, John Scog, Special Issue, Public Finance Review 42, no. 3, pp DOI: / Scog, John CEQ Master Workbook: Mexico. Version: September 2, 2013." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 21. Nicaragua (2009; I): Icefi. 2017c. Incidencia de la polibca fiscal en la desigualdad y la pobreza en Nicaragua." CEQ Working Paper 52 (CEQ InsBtute, Tulane University, IFAD and InsBtuto Centroamericano de Estudios Fiscales), May Cabrera, Maynor and Hilcias E. Moran. 2015b. CEQ Master Workbook: Nicaragua. Version: October 14, 2015 CEQ Data Center on Fiscal RedistribuBon on Fiscal RedistribuBon (CEQ InsBtute, Tulane University, InsBtuto Centroamericano de Estudios Fiscales (Icefi) and InternaBonal Fund for Agricultural Development (IFAD)) 22. Paraguay (2014; I): Gimenez, Lea, Maria Ana Lugo, Sandra MarBnez-Aguilar, Humberto Colman, Juan Jose Galeano and Gabriela Farfan CEQ Master Workbook: Paraguay. Version: February 12, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 27

28 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 23. Peru (2009; I): Jaramillo, Miguel The Incidence of Social Spending and Taxes in Peru. in The Redistribu7ve Impact of Taxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino and John Scog, Special Issue, Public Finance Review 42, no. 3, pp DOI: / Jaramillo, Miguel CEQ Master Workbook: Peru, August 7. CEQ InsBtute, Tulane University 24. Russia (2010; I): Lopez-Calva, Luis Felipe, Nora LusBg, Mikhail Matytsin and Daria Popova Who Benefits from Fiscal RedistribuBon in the Russian FederaBon? In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Low- and Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) Malytsin, Mikhail and Daria Popova CEQ Master Workbook: Russia. Version: March 17, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 25. South Africa ( ; I): Inchauste, Gabriela, Nora LusBg, Mashekwa Maboshe, Catriona Purfield and Ingrid Woolard The DistribuBonal Impact of Fiscal Policy in South Africa. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Low- and Middle-Income Countries, edited by Gabriela Inchauste and Nora Lus7g (Washington: World Bank) Inchauste, Gabriela, Nora LusBg, Mashekwa Maboshe, Catriona Purfield and Ingrid Woolard The DistribuBonal Impact of Fiscal Policy in South Africa. CEQ Working Paper 29 (Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue), February Inchauste, Gabriela, Nora LusBg, Mashekwa Maboshe, Catriona Purfield, Ingrid Woolard and Precious Zikhali CEQ Master Workbook: South Africa. Version: March 6, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 26. Sri Lanka (2010; C): ArunaBlake, Nisha, Gabriela Inchauste and Nora LusBg The Incidence of Taxes and Spending in Sri Lanka. In The Distribu7onal Impact of Taxes and Transfers. Evidence from Eight Lowand Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg (Washington: World Bank) ArunaBlake, Nisha, Camilo Gomez, Nipuni Perera and Kaushalya Agygalle CEQ Master Workbook: Sri Lanka. Version: March 10, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and the World Bank) 28

29 Teams and References by Country (the year for which the analysis was conducted in parentheses); C=consump3on & I=income) 27. Tanzania ( ; C): Younger, Stephen, Flora Myamba and Kenneth Mdadila Fiscal Incidence in Tanzania. African Development Review 28, no. 3, pp DOI: / Also in CEQ Working Paper 36 (CEQ InsBtute, Tulane University, and Ithaca College and REPOA), January Younger, Stephen, Flora Myamba, and Kenneth Mdadila CEQ Master Workbook: Tanzania. Version: June 1, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 28. Tunisia (2010, C): Jouini, Nizar, Nora LusBg, Ahmed Moummi, and Abebe Shimeles Fiscal Incidence and Poverty ReducBon: Evidence from Tunisia. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Jouini, Nizar, Nora LusBg, Ahmed Moummi, and Abebe Shimeles CEQ Master Workbook: Tunisia. Version: October 1, 2015." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and African Development Bank) 29. Uganda ( , C & I): Jellema, Jon, Astrid Haas, Nora LusBg and SebasBan Wolf The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Jellema, Jon, Astrid Haas, Nora LusBg, and SebasBan Wolf CEQ Master Workbook: Uganda. Version: July 28, 2016." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University and InternaBonal Growth Center) 30. United States (2011, I): Higgins, Sean, Nora LusBg, Whitney Ruble and Timothy Smeeding Comparing the Incidence of Taxes and Social Spending in Brazil and the United States. Review of Income and Wealth 62, no. 1 (August), pp DOI: /roiw Uruguay (2009; I): Bucheli, Marisa, Nora LusBg, Maximo Rossi and Florencia Amabile Social Spending, Taxes and Income RedistribuBon in Uruguay. in The Redistribu7ve Impact of Taxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino and John Scog, Special Issue, Public Finance Review 42, no. 3, pp DOI: / Bucheli, Marisa, Nora LusBg, Maximo Rossi and Florencia Amabile CEQ Master Workbook: Uruguay. Version: August 18, 2014." CEQ Data Center on Fiscal RedistribuBon (CEQ InsBtute, Tulane University) 32. Venezuela (2012; I): Molina, Emiro CEQ Master Workbook: Venezuela. Version: November 15, 2016." CEQ Data Center 29 on Fiscal RedistribuBon (CEQ InsBtute, Tulane University)

30 References: Enami, Ali Measuring the EffecBveness of Taxes and Transfers in FighBng Inequality and Poverty." In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University). E n a m i, A l i, N o r a L u s B g a n d R o d r i g o A r a n d a AnalyBc FoundaBons: Measuring the RedistribuBve Impact of Taxes and Transfers. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University). Engel, Eduardo M., Alexander Galetovic and Claudio E. Raddatz Taxes and income distribubon in Chile: some unpleasant redistribubve arithmebc." Journal of Development Economics, 59 (1), pp H i g g i n s, S e a n a n d N o r a L u s B g AllocaBng Taxes and Transfers, ConstrucBng Income Concepts, and CompleBng SecBons A, B, and C of CEQ Master Workbook. In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) Higgins, Sean and Nora LusBg Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor? Journal of Development Economics Lambert, Peter The Distribu7on and Redistribu7on of Income, 3rd ed (Manchester University Press) Lindert, Peter H Growing Public. Social Spending and Economic Growth since the Eighteenth Century. Volumes I and II. Cambridge, U.K.: Cambridge University Press LusBg, Nora The RedistribuBve Impact of Government Spending on EducaBon and Health: Evidence from 13 Developing Countries in the Commitment to Equity Project. Chapter 16 in Gupta, Sanjeev, Michael Keen, Benedict Clements and Ruud de Mooij, editors, Inequality and Fiscal Policy, Washington: InternaBonal Monetary Fund, Inequality and Fiscal RedistribuBon in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa. Journal of Globaliza7on and Development 7, no. 1, pp DOI: /jgd

31 References: _ El impacto del sistema tributario y el gasto social en la distribucion del ingreso y la pobreza en America LaBna. El Trimestre Economico, no. 335, pp Fiscal Policy, Income RedistribuBon and Poverty ReducBon in Low and Middle Income Countries, In Commitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg (Brookings InsBtuBon Press and CEQ InsBtute, Tulane University) O'Higgins, Michael and Patricia Ruggles The DistribuBon of Public Expenditures and Taxes among Households in the United Kingdom." Review of Income and Wealth 27, no. 3, pp Ruggles, Patricia and Michael O'Higgins The DistribuBon of Public Expenditure among Households in the United States." Review of Income and Wealth 27, no. 2, pp